The Confirmation Basis and Information Quality of Accounting in Colleges and Universities
Qiu Yan-ping · Journal of Zhejiang Education Institute · 2005
The prerequisite to ensure the quality of accounting information is to choose proper accounting confirmation basis.The limitation ofthe system of receive-pay realizationas accounting confirmation basis of accounting statements has been shown clearly,and it is difficult to meet the demands for accounting information in colleges and universities.It is suggested to rectify the accounting confirmation basis——the system of receive-pay realization and some suggestions are put forward as well.